Mention
alimony and most men and women sigh and roll their eyes. Men feel exploited.
Women feel ambivalent. On the one hand women want their fair share of family
resources, and on the other they want to cut ties to their former spouses.
Interestingly, most women never receive any alimony or if they do it is in
lower increments than they would have expected..
Typically
alimony is paid in periodic installments (weekly or monthly, for example) for a
certain length of time or until the death of one of the spouses or the
remarriage of the recipient. However it has become more common practice that a
certain amount of time be assigned the alimony and it stops upon the expiration
of a certain date. Unlike child support,
alimony is taxable to the recipient and deductible by the paying spouse under
the rules of the Internal Revenue Service. As a result, many high earning
spouses are better off paying family support in the form of alimony instead of child
support because alimony is paid in pre-tax dollars and child support is paid in
after-tax dollars. That means a dollar of alimony may cost the paying spouse 60
cents whereas a dollar of child support costs $1.40, assuming the paying spouse
pays 40 percent of income in taxes.
According to
Child support ends on the
emancipation of a child. Emancipation, meaning the child coming of age and
capable of self-support, is determined under state law. Child support (a
percentage of the non-custodial parents income paid to
assist with the support of his children) is determined by the “child support
guidelines” as set forth by divorce law in
Furthermore, each of the 50 states has its
own version of the Child Support Guidelines to help calculate an appropriate
amount of support in a case.
Alimony
might continue beyond the emancipation of the last child, and unlike child
support, it is not determined by a set of published Guidelines. Judges have
enormous discretion when determining amounts.